ANURAG ENTERPRISES,GHAZIABAD vs. ADDL. CIT, SPECIAL RANGE, GHAZIABAD

PDF · subscribers
ITA 7336/DEL/2017Status: DisposedITAT Delhi24 March 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's participation in the Vivad Se Vishwas Scheme and receipt of the relevant form.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee subsequently opted to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

Hearing: 24.03.2021Pronounced: 24.03.2021

ORDER PER O.P. KANT, AM:

This appeal by the assessee is directed against the order dated 29.09.2017 passed by learned Commissioner of Income Tax (Appeals), Ghaziabad, for assessment year 2013-14. 2. None present for the assessee. We have heard learned DR through Video Conferencing. 3. The learned counsel for the assessee, vide application dated 12.03.2021, has requested for withdrawal of the appeal as the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2020”. The assessee has received Form No. 3 issued by respective Principal Commissioner of Income Tax, which is placed on record. The learned counsel, therefore, seeks permission to withdraw the appeal. 2. In view of the aforesaid, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court.

Recent GST High Court judgments

Search GST case law →